N.Y.C. Admin. Code § L.L. 1991/012: L.L. 1991/012

Enactment date: 2/7/1991

Int. No. 584

By the Speaker (Council Member Vallone) and Council Members Berman and Dryfoos (by the request of the Mayor); also Council Members Crispino and Williams

A Local Law to provide for the levy and collection of additional real property taxes for fiscal year 1991

Be it enacted by the Council as follows:

Section one. Where there is a determination to enhance services provided by the criminal justice agencies, and to expand programs in the board of education, department for the aging and department of youth services which are designed to deter crime and provide alternatives, where the funds for such services and programs are not provided for in the expense and capital budgets for fiscal year 1991, as adopted, and where identified as one of the sources of funds available to pay for such services and programs are revenues to be raised by an increase in the real property tax rate above that set by resolution of the council on June 30, 1990, the council shall be authorized to raise, by an additional tax on real property in fiscal year 1991, the revenues necessary to pay for such services and programs, by fixing an additional tax rate in cents and thousandths of a cent upon each dollar of assessed valuation; provided, however, that nothing herein shall authorize any subsequent and further increase in the real property tax rate for fiscal year 1991.

Section 2. The council shall, at the same time as it fixes the additional tax rate as provided in section 1 of this local law, amend the assessment rolls by making the necessary adjustments to the listing of the sums, in dollars and cents, to be paid as a tax upon real property for fiscal year 1991 originally set down pursuant to section 1517 of the charter.

Section 3. The procedures set forth in sections 1518 and 1519 of the charter, without regard to the dates specified therein or the provision allowing a discount for early payment, shall apply to the collection of the additional amount of real property taxes provided for in this local law; provided, however, that such additional amount shall be due and payable in one installment on March 1, 1991, and notwithstanding any other provision of law to the contrary, interest shall be charged, received and collected at the rate established pursuant to section 11-224 of the administrative code if such installment shall remain unpaid in whole or in part on such date.

Section 4. This local law shall take effect immediately and shall be deemed to have been in full force and effect on and after January 1, 1991.